GST return due dates for small businesses
For regular monthly GST filers, GSTR-1 is due on the 11th of the following month and GSTR-3B on the 20th. Quarterly (QRMP) filers file GSTR-1 every quarter and GSTR-3B on the 22nd or 24th of the month after the quarter. Dates can be extended by notification, so verify on the GST portal.
GSTR-1: when is it due?
Monthly filers: 11th of the next month. QRMP quarterly filers: 13th of the month after the quarter. GSTR-1 reports your outward supplies (sales).
GSTR-3B: when is it due?
Monthly filers: 20th of the next month. QRMP filers: 22nd or 24th of the month after the quarter, depending on the state or union territory. GSTR-3B is the summary return where tax is paid.
CMP-08 and GSTR-4 for composition dealers
Composition taxpayers pay tax quarterly through CMP-08 (due the 18th of the month after the quarter) and file an annual return in GSTR-4.
GSTR-9: annual return
The annual return is due on 31 December after the financial year, unless extended. Small taxpayers below the notified turnover may be exempt from filing it; check the current notification.
What happens if I file late?
Late fees apply per day (with a cap) and interest is charged on unpaid tax. Late filing can also block your customers’ input tax credit and, if returns are missed repeatedly, lead to registration action.
Frequently asked questions
What is the last date to file GSTR-3B?
The 20th of the next month for regular monthly filers. QRMP filers use the 22nd or 24th after the quarter.
Do nil returns need filing?
Yes. Even with no sales or purchases, GST returns must be filed, though a nil return is simple.
Can FINOVAQ remind me of due dates?
Yes. FINOVAQ shows country-specific due dates and alerts you before they arrive.